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TMI Blog2022 (6) TMI 1291X X X X Extracts X X X X X X X X Extracts X X X X ..... y statutory period of at least seven days - HELD THAT:- Petitioner relies on the decision of this Court in Shri Sai Co-operative Thrift and Credit Society Ltd [ 2022 (5) TMI 1435 - DELHI HIGH COURT] wherein it has been held that under Section 148A(b) of the Act, a minimum time of seven days has to be granted to the Assessee to file its reply to the show cause notice. Issue notice. Respondent on in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mohan, J (Oral) : C.M.No.27835/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.9293/2022 & C.M.No.27834/2022 1. Present writ petition has been filed challenging the notice issued under Section 148A(b) of the Income Tax Act, 1961 (for short 'the Act') dated 23rd March, 2022 and the order passed under Section 148A(d) of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see to file its reply to the show cause notice. 4. Issue notice. Learned counsel for the Respondent on instructions states that the Respondent-Revenue has no objection if the present matter is remanded back to the Assessing Officer for a fresh decision in accordance with law. 5. Consequently, the impugned order passed under Section 148A(d) of the Act dated 30th March, 2022 for the Assessment Yea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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